Income Tax (Earnings and Pensions) Act 2003U.K.
This section has no associated Explanatory Memorandum
345.—(1) Paragraph 41 (appeal against refusal of approval)(1) is amended as follows.
(2) In sub-paragraph (1) omit “to the Special Commissioners”.
(3) In sub-paragraph (3)—
(a)for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and
(b)for “Commissioners” substitute “tribunal”.
Commencement Information
I1Sch. 1 para. 345 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 41 of Schedule 3 was amended by section 50 of, and paragraphs 103(2)(d) and 122(b) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005.